ID H0518

County tax collectors must mail or electronically transmit property tax notices by the fourth Monday of November each year to taxpayers at their last known address, with electronic transmission available upon taxpayer request.

Property tax notices must include specific information including tax year, property owner name and address, parcel number, full market value, itemized tax amounts by entity (state, county, city, school district), all property tax levies, bond expiration dates, delinquency dates and notations, and previous year's tax amounts.

Payment options available to taxpayers must be printed in boldface type in a contrasting color or highlighted on the face of the tax notice.

County treasurers may satisfy notice requirements by providing an annual insert with the tax notice or by providing a link on the tax notice to the county website where required information can be accessed, and may also include a quick response code for accessing such information.

Taxpayers may request electronic delivery of tax notices using a form provided by the county tax collector, and failure to mail or transmit notices does not invalidate property taxes or collection proceedings.